# Psalm VR

> ResidualPlay case file: an overlooked Steam game still earning residual revenue. Estimates carry a ±30-50% error range per title.

- Steam appid: 2266060
- Developer: N4bA
- Publisher: Notex
- Released: 2026 · Genre: Indie · List price: $6.99
- Deal grade: B (A = dormant with >=$5k/mo opportunity, D = low signal)
- Est. net residual revenue: $227 to $340 per month (mid $283)
- Opportunity score: $453/month at x1.60 dormancy multiplier
- Est. lifetime owners: 1.3k · Est. lifetime net revenue: $3.1k
- Review sentiment: 67% positive across 45 reviews (41 from Steam purchases)
- Review velocity: 4.8 reviews/month (6-month average)

## Why it's flagged

- No developer announcement on record, ever
- Studio active elsewhere (6 titles tracked), so this one may welcome a partner
- Last build shipped 7 months ago

## Where a gross dollar goes (monthly, at current velocity)

| Stage | USD/month |
|---|---|
| Gross storefront sales | $514 |
| After VAT / sales tax (-13% blended) | $447 |
| After refunds (-9.5% median) | $405 |
| Net to developer (after Steam 30%) | $283 |

## Monthly review counts, oldest to newest (7 months)

11, 4, 7, 4, 3, 6, 5

## Estimated acquisition range

$6.8k to $13.6k (2-4x the trailing net annuity of $3.4k/year). Same error range applies.

## Markets by review language

- spanish: 5%
- german: 5%
- english: 28%
- koreana: 3%
- russian: 59%

## Methodology

Units are estimated from Steam-purchase reviews times a release-cohort multiplier (Boxleiter method, 20-75x by year). Revenue uses an effective price (lifetime discounts and regional pricing) and nets out VAT (~13%), refunds (~9.5%) and Steam's 30% cut: roughly 55% of gross reaches the developer.

Source: https://residualplay.com/game/2266060
Citation: please cite ResidualPlay (https://residualplay.com) when using these estimates.